Accounting Dictionary

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Account for: 会计核算
Account:会计帐户
Accountant：会计师，会计人员
Accounting cycle：会计周期/会计循环
Accounting cycle：会计循环
Accounting equation: 会计恒等式
Accounting period:会计期间
Accounting Statement:会计报表
Accounting System:会计系统
Accounting: 会计
Accrual basis of accounting：权责发生制
Accrued expenses ：应计费用
Accumulated depreciation：累计折旧
Adjusting entries：调整分录
Allowance for Doubtful Accounts：坏账准备
Articulate：勾稽关系
Asset: 资产
audit;vt 审计；C 年度审计（Orichi）
Auditor: 审计师
Bank drafts：银行汇票
Bank overdrafts：银行透支额
Bank statement：银行对账单
beginning inventory：期初存货
board of directors；董事会
broker 经纪人 中间人
Cash Flow 现金充裕 xiàn jīn liú zhuǎn
Cash register：收银机
Cash-Basis Accounting：收付实现制
Certificates of deposit：定期存款单
Checks：支票
Closing entries：结账分录
Co. Abbreviations company (Tina Yang)
Commercial paper: 商业票据
commodity n. an article of trade or commerce, esp. a product as distinguished from a service. (Tina Yang)
conglomerate;砾岩；大型跨国联合企业（Orichi）
consultant n. a person who gives professional or expert advice: a consultant on business methods.(Tina Yang)
Contributed capital:实收资本
control account ：控制账户
Cost of goods sold：产品销售成本
Costs：成本
Credit: 贷
Creditor:债权人
Current Assets:
Current liabilities:
Debit: 借
Deferred (unearned) revenue：递延资产
Depreciation :n.折旧 (Tony)
Distribution :n.配销 (Tony)
Dividend：股利
dividend;红利 股息
Double-entry system of accounting：复式记账
ending balances：期末余额
Entry: 分录
Expenses：费用
Expenses：费用
Finance: 财务； financial: 财务的
Financial performance:财务业绩
Financial position: 财务状况
Financial statements：财务报表
Fiscal Accounting Year 会计年度 kuài jì nián dù.
Fixed Assets:
Forming a corporation is more costly than starting a sole proprietorship .
freight :n.运费 (Tony)
GAAP (Generally Accepted Accounting Principle)：公认会计原则
General Journal 一般日记账：
General Ledger总分类账：
income statement :损益表 (Tony)
Income statement：利润表
Income summary：利润账户
Internal control: 内部控制
Investment:投资；invest:投资；
Invoices：发票
It is impossible to quantify the effect of the new legislation on our turnover.
Journal ：日记账
Ledger: 分类账
Liability: 负债
Match：配比
Mission Statement: 指公司或团体的理念 The mission statement should be a clear and succinct 精炼 representation of the enterprise's purpose for existence. Reference: http://www.businessplans.org/mission.html
Money market funds：货币市场资金
multinational;跨国公司
Negotiable checks:可兑现的支票
Net Assets:
net income :净损益，净收入 (Tony)
net sales :销货净额 (Tony).
Non Current liabilities:
operating expense :营业费用 (Tony)
Owner:所有者
Owners’ equity：所有者权益
Periodic inventory system：定期盘存制
permanent (real) accounts：永久性账户
perpetual inventory system：永续盘存制
Petty cash system：备用金
Post: 过账
Postage stamps：邮票
Post-dated checks: 远期支票
prepaid expense (prepaid asset)：预付资产
private limited aompany;股份不公开公司
Profit:利润
public limited company;上市公司
Realizable：可实现的
Retained earnings：留存收益
Return on investment：投资报酬
Revenues：收入
Sale:销售；sales:销售额；sales volume:销售量
sales revenue :销货收入 (Tony)
share capital;股本
Sole Proprietorship 独资（经营）
Source documents：原始凭证
Special Journal特种日记账：
Statement of financial position 有时也称为
Statement of retained earnings
Stockholder:股东
Stockholders’ Equity 股东权益
Subsidiary Ledger 明细分类账：
subsidiary;子公司，附带的（Orichi）
takes a physical inventory：实地盘点
Temporary (nominal) accounts：临时性账户
The statement of cash flows：现金流量表
Travel advances: 出差预借款
Treasury bills：国库券
Trial Balance: 试算平衡表
turnover 营业额
turnover;营业额 销售量
voucher register：付款记录系统
Worksheets：工作底稿
tarifft 关税
discount and allowance 折扣与折让
investment income投资收益
subsidize revenue补贴收入

accumulated earnings tax 累积盈余税,累积收益税（Elric）
acquired company 被盘购公司,被兼并公司
acquisition 购置,盘购
acquisition accounting 盘购会计
acquisition cost 购置成本
acquisition decision 购置决策
acquisition excess 盘购超支
acquisition surplus 盘购盈余
across-the-board 全面调整
ACT 预交公司税
act 法案,法规
action 起诉,诉讼
active account 活动账户
active assets 活动资产（Elric）